ties and internal-revenue taxes shall separately stated when both accrue the same entry. In the case of each ormal, mail, or baggage entry exжted above, the amount or amounts of ties and taxes computed by a customs cer when the entry is prepared by, filed with, him shall be the liquidated essment by the collector. In the nt of a reliquidation of a mail or tgage entry for any reason, the reliquited duties shall be exactly assessed, if importer so requests, even though difference between the liquidated and Iquidated amounts is less than $3; erwise, any difference under $3 shall disregarded.

(d) After liquidation by the collector, mal entries, except free consumption tries liquidated "As Entered" and manent exhibition entries liquidated ree" shall be scheduled promptly on bulletin notice of liquidation, customs rm 4333. Free consumption entries uidated "As Entered" and permanent hibition entries liquidated "Free" shall scheduled promptly on a bulletin tice of liquidation, customs Form 4335. hen free consumption entries in an broken series of numbers are liquidatfree on the same day, the first and t entry numbers may be shown on the lletin notice, e.g., “576/863," instead listing every number in the unbroken ies. For the notice of liquidations of praisement, baggage, informal, and til entries, see § 16.12. The bulletin tice of liquidation shall be posted as in as possible in a conspicuous place the customhouse for the information importers or lodged at some other table place in the customhouse in ch a manner that it can readily be ated and consulted by all interested rsons, who shall be directed to that ice by a notice maintained in a conIcuous place in the customhouse stat

where notices of liquidations of tries are to be found. The bulletin tice of liquidation shall be dated with e date of posting or, if not posted, th the date it is lodged in the abovescribed place for the information of porters. The entries for which the lletin notice of liquidation has been epared shall be stamped "Liquidated," th the date of liquidation, which shall the same as the date of the bulletin tice of liquidation. Such stamping all be deemed the legal evidence of juidation.

(e) Warehouse withdrawals for consumption covering merchandise manipulated under section 562, Tariff Act of 1930, as amended, after liquidation of the warehouse entry, or byproducts and wastes withdrawn from class 6 warehouses, shall be liquidated and notice thereof on customs Form 4333 posted or lodged as specified in paragraph (d) of this section.

(f) Notices on customs Form 4333 of all liquidations of drawback entries or refusals to pay drawback claims shall be posted or lodged in the same manner as the notices of liquidation of import entries.

(g) The bulletin notice of liquidations, customs Form 4333 or 4335, shall be posted or lodged at the port of entry (or customs station, when the entries listed were filed at a customs station outside the limits of a port of entry). (Sec. 505, 46 Stat. 732, sec. 321, 52 Stat. 1081, as amended; 19 U. S. C. 1321, 1505) § 16.3 Suspension of liquidation.

(a) The liquidation of entries involved in reappraisement or on which bonds are open for the production of documents affecting the rate of duty shall be suspended pending a final decision on the reappraisement or a performance or nonperformance under the bond.

(b) The liquidation of entries covering articles entered at a conditionally reduced rate under item 155.40, 155.41, or 176.46, Tariff Schedules of the United States, or conditionally free of duty under item 131.37, 176.44, 480.05, 519.05, or 907.15, Tariff Schedules of the United States, shall be suspended pending the production of the proof of use required, by §§ 10.88, 10.100, 10.101, 10.113, 13.4, 54.4, and 54.7 of the regulations of this chapter. Upon the production of such proof, or upon failure to produce the proof within the required time, the entries shall be liquidated accordingly.

(c) Liquidation of each warehouse or rewarehouse entry covering any tariffrate quota commodity shall be suspended until all such merchandise covered by the entry has been accounted for within the bonded period by withdrawal, abandonment, or destruction, or until the bonded period has expired if the merchandise has not been so accounted for before that time. When the entry is liquidated, such of the merchandise as has been withdrawn for transportation to another port shall be excluded from the liquidation. This same procedure shall be followed

in the case of alcoholic beverages provided for in Schedule 1, Part 12, Tariff Schedules of the United States, and subject to internal-revenue taxes, and in the case of wool or hair. The liability for duty or tax with respect to any such quota merchandise or alcoholic beverage which has been withdrawn for transportation and delivered into customs custody at the port of destination shall be determined by a liquidation of the rewarehouse entry made in the district where the merchandise is withdrawn for consumption or for exportation.

(d) The internal revenue taxes imposed on imported tobacco materials, tobacco products, cigarette papers, and cigarette tubes under 26 U.S.C. 5701 or 7652 are determined in accordance with 26 U.S.C. 5703 at the time of removal; that is, on the quantity removed from customs custody under the entry or withdrawal for consumption. The duties unlike those on alcoholic beverages, do not necessarily apply only to such quantities. Liquidation of warehouse or rewarehouse entries of such articles shall be suspended until all such merchandise covered by the entry has been accounted for within the bonded period by withdrawal, abandonment, or destruction, or until the bonded period has expired if the merchandise has not been so accounted for before that time. The liability for duty or tax with respect to any such articles withdrawn for transportation and delivered into customs custody at the port of destination shall be determined by a liquidation of the rewarehouse entry made in the district where the merchandise is withdrawn for consumption or exportation. Any such articles so withdrawn shall be excluded from the liquidation of the original warehouse entry.

(Sec. 505, 46 Stat. 732; 19 U.S.C. 1505) § 16.4

Conversion of currency.

(a) In determining the percentage of variation between the rate proclaimed by the Secretary of the Treasury and the Federal reserve rate," the difference be

"(b) Proclaimed value basis of conversion. For the purpose of the assessment and collection of duties upon merchandise imported into the United States on or after the day of the enactment of this Act, wherever it is necessary to convert foreign currency into currency of the United States, such conversion, except as provided in subdivision (c), shall be made at the values proclaimed by the Secretary of the Treasury under the pro

tween the two rates shall be divided | the Federal reserve rate.

(b) The date of exportation for cu rency conversion shall be fixed in a cordance with § 14.3 of this chapte

(c) Whenever the Federal Reser Bank of New York advises that its c tification of rates for a currency is bei suspended pending determination of t question whether it will certify multip rates for that currency, the customs fie officers will be so informed. In any ca

visions of section 25 of such Act of Augu 27, 1894, as amended, for the quarter in whit the merchandise was exported.

"(c) Market rate when no proclamatio (1) If no value has been proclaimed und subsection (a) for the quarter in which t merchandise was exported, or if the vali so proclaimed varies by 5 per centum or ma from a value measured by the buying ra at noon on the day of exportation, then col version of the foreign currency involved sha be made

"(A) At a value measured by such buyin rate, or

"(B) If the Secretary of the Treasury sha by regulation so prescribe with respect the particular foreign currency, at a vali measured by the buying rate first certifi under this subsection for a day in the quart in which the day of exportation falls (b only if the buying rate at noon on the da of exportation does not vary by 5 per centu or more from such first-certified buyi rate).

"(2) For the purposes of this subsectio the term "buying rate" means the buyin rate in the New York market for cable tran fers payable in the foreign currency so be converted. Such rate shall be determine by the Federal Reserve Bank of New Yo and certified to the Secretary of the Treasur who shall make it public at such times as to such extent as he deems necessary. 1 ascertaining such buying rate, the Feder Reserve Bank of New York may, in i discretion

"(A) Take into consideration the last s certainable transactions and quotation whether direct or through exchange of othe currencies, and

"(B) If there is no market buying rate f such cable transfers, calculate such rate (1 from actual transactions and quotations demand or time bills of exchange, or (1 from the last ascertainable transactions an quotations outside the United States in d for exchange payable in United States cur rency or other currency.

"(3) For the purposes of this subsection, I the day of exportation is one on which bank are generally closed in New York City, the the buying rate at noon on the last precedin business day shall be considered the buyin rate at noon on the day of exportation." (3 U.S.C. 372(b))

there for the purpose of the assessment nd collection of duties it is necessary to letermine the proper rate or rates for -hat currency for a date during the pefod of suspension of certification by the. ederal Reserve Bank, appraisement hall be withheld and liquidation susended. When certification is resumed y the Bank, the rate or rates certified ill be published either in the Treasury Jecisions or in Customs Information Exhange circulars. Currency information eceived from the Bank, or otherwise vailable, which might be helpful in alculating estimated duties and in ppraisement and liquidation will be furdshed to the customs field officers. For urposes of calculating estimated duties y the Bank, the rate or rates certified y the Bank, the collector shall use the ate or rates appearing to be applicable Inder the instructions in this section to he type of merchandise involved; and when it is not yet known what certified cate or rates are applicable or no rate as been certified, he shall use the highst rate or combination of rates (1. e., he rate or combination of rates showing be highest amount of United States noney), certified or uncertified as the ase may be, which could be applicable.

(d) For the currency of each foreign ountry listed at the end of this pararaph, there will be published in the Treasury Decisions, for the quarter beinning January 1, 1957, and for each quarter thereafter, the rate or rates first ertified by the Federal Reserve Bank f New York for such foreign currency or a day in that quarter. The rate or rates of exchange to be used for customs urposes for any day of exportation within the quarter shall be the rate or ates so certified and published, unless he rate or rates certified by the Federal Reserve Bank for the day of exportation (1) vary by 5 per centum or more from such first certified and published rate or rates in which case notice of such varlance and the rate or rates certified for such day shall be published in the Treasary Decisions and such rate or rates shall be used for customs purposes in connection with merchandise exported on such day; or (2) vary by less than 5 per centum from the proclaimed value in which case notice of such variance shall be published in the Treasury Decisions and the proclaimed value shall be used

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(e) When the Federal Reserve Bank of New York certifies two or more rates of exchange for the currency of any country, those rates will be published as provided in paragraphs (c) and (d) of this section. Thereafter when the appraiser and collector are in possession of sufficient information to apply the instructions in this section, they shall proceed, respectively, with the appraisement and liquidation in the case of any importation of merchandise exported on a date for which the Federal Reserve Bank of New York certifies such multiple rates, according to the following procedure:

(1) Except as prescribed in this section, no rate of exchange shall be used for customs purposes under this section other than a rate or rates certified by the Federal Reserve Bank of New York. If there is a proclaimed value of the currency involved which varies by less than 5 per cent from any certified rate otherwise applicable, such proclaimed value shall be used in lieu of such certified rate.

(2) Whenever appraisement is made in a multiple-rate currency, or the use of rates of exchange for a multiple-rate currency has been necessary in connection with the determination whether the foreign or export value is the higher, or the use of rates for a multiple-rate currency appears involved in any other manner in the process of appraisement or liquidation, the appraiser shall include in his report to the collector an advisory statement of his views as to what type of certified rate or combination of types of certified rates is applicable to the merchandise involved. there is disagreement, which cannot be resolved locally, between the collector and appraiser as to what type of certified rate or combination of types of certified rates is applicable in a particular case, a detailed report shall be submitted

If

to the Bureau so that appropriate instructions may be issued.

(3) For all purposes of appraisement and assessment of duties, the type of rate used for any value expressed in a currency for which two or more rates have been certified shall be the type of certified rate, designated by the Federal Reserve Bank of New York, which the appraiser or collector is satisfied, from information in his own files, information obtained and presented to him by the importer, or information obtained from other sources, is uniformly applicable under the laws and regulations of the country of exportation to the particular class of commodity on the date of exportation. In cases where two or more types of certified rates are uniformly applicable on a percentage basis, each type of certified rate shall be used for the percentage of the value to which it is applicable. The percentages used shall be those which reflect realistically the percentage for which each type of rate is uniformly applicable under the laws and regulations of the country of exportation on the date of exportation.

(4) If the appraiser or collector has credible information that the type of rate or combination of types of rates which would otherwise be applicable under subparagraph (3 of this paragraph was not required or permitted, as the case may be, under the laws and regulations of the country of exportation to Le used uniformly during any period in connection with the payment for all merchandise of the type involved, appraiser.ent shall be withheld and liquidation shall be suspended as to all merchandise of the type involved exported to the United States during the period involved.

(5) If the appraiser or collector has credible information that a type of rate or combination of types of rates not applicable to payment for the merchandise was required or permitted in payment of costs, charges, or expenses, the currency conversions for the exchange covering payment for the merchandise and for the exchange covering such costs, charges, or expenses shall be calculated separately. If the costs, charges, or expenses are dutiable, they shall be calculated according to the rules stated above in this section, and in the event that any type of rate uniformly applicable to payment of dutiable costs, charges, or expenses for merchandise of the type involved was a type of rate not

certified by the Federal Reserve Ban appraisement shall be withheld and li uidation suspended. In deducting no dutiable costs, charges, or expenses, th foreign exchange shall be at the rate rates actually used in payment of sud costs, charges, or expenses, whether not certified by the Federal Reser Bank.

(f) Whenever appraisement is with held or liquidation suspended, under pa agraph (e) (4) or (5) of this section, detailed report shall be transmited in mediately to the Board.

(Secs. 505, 522, 46 Stat. 732, 739, as amended 19 U.S.C. 1505, 31 U.S.C. 372)

§ 16.5 Weight, gauge, or measure.

(a) If any merchandise covered by warehouse entry has been cleaned sorted, repacked, or otherwise change in condition under section 562, Tariff Ac of 1930, as amended, before liquidation of the warehouse entry, such entry shal be liquidated and withdrawals passed o the basis of the weight, gauge, or meas ure of such merchandise in its manipu lated condition with an appropriate no tation in the duty statement that the duties are assessed on the basis of the manipulated condition of the merchandise. If the covering entry is liquidated prior to any manipulation of the mer chandise, each subsequent warehouse withdrawal of manipulated merchandise shall be liquidated on the basis of the condition, quantity, and weight of the merchandise at the time of withdrawal (See § 16.2 (e))

(b) When the amount of duty is gov erned in any way by the net weight of the merchandise, liquidation may be made on the net weight shown on the invoice if it is impracticable to obtain actual net weight without injury to the goods.

(c) If weighable merchandise is subject to an ad valorem rate of duty, liqui dation shall be made on the basis upor which appraisement was made, as indi cated by the appraiser's report.

(d) Duties and internal-revenue taxes on imported alcoholic beverages provided for in Schedule 1, Part 12 Tariff Schedules of the United States and subject to internal-revenue taxes shall be collected only on the number of proof gallons (or wine gallons if below proof), and fractional parts thereof, entered or withdrawn for consumption. (Secs. 315, 500 (a), 505, 46 Stat. 695, amended, 729, 732; 19 U. S. C. 1315, 1500 (a), 1505)

16.6 Tare; dutiable weights.

(a) The net weight of merchandise itiable by net weight, or upon a value pendent on net weight," shall be deterined insofar as possible by deducting e actual or schedule tare from the gross ight. Actual tare may be determined 1 the basis of tests when the tares of e packages in a shipment are reasonly uniform.

(b) When the actual tare cannot reanably be determined and no schedule re is applicable, the invoice tare may used in ascertaining the net weight of e merchandise.

(c) The following tares which, from perience, have proved to be the average r certain classes of merchandise shall +known as schedule tares and shall be plied, except as provided in paragraph of this section:

Apple boxes. Eight pounds per box. This hedule tare includes the paper wrappers, if ty, on the apples.

China clay in so-called half-ton casks. wenty-two pounds per cask.

Figs in skeleton cases. Actual tare for iter containers plus 13 percent of the gross eight of the inside wooden boxes and figs. Fresh tomatoes. Four ounces per 100 paper tappings.

Lemons and oranges. Ten ounces per box id 5 ounces per half box for paper wrapngs, and actual tare for outer containers. Ocher, dry, in casks. Eight percent of the oss weight; in oil in casks: 12 percent of le gross weight.

Pimientos in tins imported from SpainDrained weights

ze can:

lowance made in liquidation for tare for water.

Sugar. (See § 13.6 of this chapter.)

Tobacco, leaf not stemmed. Thirteen pounds per bale; Sumatra: actual tare for outside coverings, plus 44 pounds for the inside matting and, if a certificate be attached to the special customs or commercial invoice certifying that the bales contain paper wrappings and specifying whether light or heavy paper has been used, either 4 or 8 ounces for the paper wrapping according to the thickness of paper used.

(d) If the importer is not satisfied with the invoice tare or with the schedule tare, or if the collector is of the opinion that the invoice or schedule tare does not correctly represent the tare of the merchandise, or if the weigher has reason to believe that the invoice or schedule tare is greater than the real tare, the actual tare shall be ascertained and in so doing the weigher shall empty and weigh as many casks, boxes, and other coverings as he may deem necessary.

(e) When it is impracticable to ascertain the actual tare, the weigher shall state in his report what, in his judgment, constitutes a fair tare allowance.

§ 16.7

Articles in examination packages not specified in the invoice.

When any article not corresponding with the description given in the invoice is found by the appraiser and is reported to the collector in accordance with section 499, Tariff Act of 1930, as amended, duties shall be assessed on the goods actually found, and, if the discrepancy appears conclusively to be the result of a mistake and not of any intent to defraud, no proceedings for forfeiture shall be taken. When the entire shipment does not agree with the invoice and there is no evidence of any intent to defraud, a new entry shall be required and the estimated duty paid on the original entry shall be refunded on liquidation as in the case of a nonimportation.

(Secs. 499, 505, 555, 46 Stat. 728, as amended, 732, 743; 19 U.S.C. 1499, 1505, 1555) § 16.9 Commingling of goods.

(a) Commingled merchandise shall be assessed with duty at the highest rate or rates applicable to any one kind of merchandise included in the commingling, unless the quantity and value of each of the kinds so included can be readily